Removals to Singapore: Customs and GST Relief
Shipping household goods to Singapore? GST applies unless Customs grants relief, and for a shipped load the application has to be in before the goods arrive.
A few short questions. Nothing is sent until you check and confirm.
Do you pay GST on household goods moved to Singapore?
Yes, unless Customs grants relief, and the relief is not automatic. Singapore Customs says “If you are moving to Singapore and bringing your used household items or personal belongings, you will need to pay Goods and Services Tax (GST), unless GST relief is granted by Singapore Customs.”
Singapore Customs sets out who may ask for the relief: “A Singapore Citizen or Permanent Resident who has been living overseas and is returning to live in Singapore”, or “A foreigner who is relocating or migrating to Singapore”. A British family arriving on an Employment Pass falls into the second group.
Customs adds a warning that applies to every case: “GST relief is assessed on a case-by-case basis.” Your mover can prepare the paperwork, but it cannot promise the outcome.
Cars are a different matter and are not covered by this relief. See our car shipping to Singapore guide. The steps in order, with what changes a quotation, are in our planner for removals to Singapore from the UK.
What conditions must the goods meet?
Four tests on the goods and one on you, all from the Customs page on eligibility.
- You are moving house.
Customs must be satisfied that you are changing your place of residence from outside Singapore.
- Ownership.
“You own the items you are importing.”
- Prior use.
“You have used and had these items in your possession for at least 3 months.” New furniture still in its wrapping, bought for the move, is the case to ask about first.
- Keep them.
“You agree not to sell, give away, or dispose of the items within 3 months of their arrival in Singapore.”
- Timing.
“Your household items, personal belongings, and personal pets must be imported within 6 months of your first arrival in Singapore.” A container that follows several months after you is therefore a deadline, not just a delivery date.
Pack in line with the first of these. A load made up of things you have owned and used for at least three months is the one the page describes.
What do you file for goods that travel by sea or air freight?
A Declaration of Facts, filed before the goods arrive. The Customs page on unaccompanied items puts the order plainly: “If you are moving to Singapore and sending your used household items or personal effects separately, you must apply for GST relief before your goods arrive.”
The online Declaration of Facts, called the DOF, goes with a copy of the passport or NRIC, proof of the move and, for a Permanent Resident, the Re-entry Permit. The proof can be “Proof that you are moving to Singapore (e.g., Employment Pass, Dependant Pass, Student Pass, or MOM In-Principle Approval letter)”. The page also sets a limit: “Bill of Lading or Air Waybill (Only one DOF per Air Waybill or Bill of Lading)”. So a family that splits its goods across two containers files two.
If Customs approves, the next step is a permit. “Apply for a Customs In-Non-Payment (GST Relief) permit via TradeNet within 10 working days after Customs approves your GST relief.” The fields in that permit include the HS code for personal effects and a Place of Receipt code, which is why this work belongs to a shipping agent rather than to you.
Timing is unforgiving. Customs says “If your goods have already arrived, Customs will reject the application, and you will be required to pay GST.” The DOF must therefore be sent while the ship is still at sea, not when it docks.
If relief is refused, the page says “If Customs finds you not eligible for GST relief, your DOF will be rejected, and your agent must apply for an In-Payment (GST) permit instead.” Some goods also need another authority's approval first, and Customs advises “Some items need approval from other authorities. Check this early using the HS/CA Product Code Checker”
Parcels have a lighter route. Goods sent by post or Speedpost need a DOF too, with the tracking number, but Customs says no relief permit is needed “The shipment contains only non-controlled goods.” A household container is not in that category.
What if you carry the items with you?
Then the application goes in earlier than you might expect. For goods on the same flight or ship as you, the Customs page requires you to “Submit the application, together with the required supporting documents, at least five working days before your arrival.”
The same page says what happens next. If approved, you receive an email, and “you must present the approval email from Singapore Customs and the relevant supporting documents to the checkpoint officers at the Red Channel for verification”. If not, “You must obtain a Customs In-Payment (GST) permit and pay GST before importing your used household items or personal effects.”
This route is for what you can fit in luggage; anything bulkier travels as a shipment, as described above.
Which goods never get the relief?
Drink, tobacco, vehicles, aircraft, boats and commercial stock. Customs lists them on a page of their own, and says the exclusion applies “GST relief does not apply to the import of the following goods by all persons, regardless of residency or relocation status:”
- Intoxicating liquors
- Tobacco products
- Motor vehicles
- Private aircraft
- Boats and yachts
- Commercial goods
For such goods the same page says “For dutiable goods: You must obtain a Customs In-Payment (Duty and GST) permit”, so a case of wine in the load is taxed, not relieved. The page adds “Some goods may be controlled or prohibited, even if they are not listed above.” GOV.UK lists items that are illegal to bring in, including vaporisers and e-cigarettes.
Who collects the shipment, and where?
Your shipping agent does, once the permit is approved. Customs says “Your agent handles the physical collection, so you usually do not need to be present.”
The place depends on how the goods travel. “Sea freight: collect from the Port of Singapore Authority (PSA) port area” and “Air freight: collect from the Changi Airfreight Centre”. At the checkpoint the agent shows the goods, the approved permit and the papers behind the application, such as the shipping documents and identification.
Choosing between a container and air freight is covered in our sea freight guide and air freight guide; what international removals cost explains how a quotation is built, and the UK customs documentation checklist covers the British end.
Does a pet move under the same relief?
Partly. Customs treats a pet as part of a change of residence, and says “The importation of personal pets is subject to Goods and Services Tax (GST).” The animal also needs approval from the National Parks Board before it travels.
The relief for a pet is not automatic either: “GST relief is not automatic and is assessed on a case-by-case basis.” If you are not travelling on the same transport as the animal, “Only one DOF per Airway Bill or Bill of Lading is allowed.” and the form must be in at least 5 working days before the pet arrives. We did not read the National Parks Board rules on vaccination or quarantine, so ask your mover or a pet agent for them.
What could we not confirm?
Several points sit outside the Customs pages we read.
- The Declaration of Facts form itself, and the exact list of supporting documents it asks for today.
- The GST rate that applies to household goods that do not get relief. The Customs pages we read do not state it; the Land Transport Authority names a rate for vehicles, covered in the car guide.
- Whether a British family with a dependant on a Dependant Pass is treated differently from the pass holder.
- Moving-day rules for flats and condominiums, such as lift booking and where a lorry may stop. The pages that might hold them would not open for us, so we make no claim.
Entry rules and the order of steps are in the Singapore removals guide. Coming from Germany instead? Read the guide for a move that starts there.
Quick answers on Singapore customs for a UK household
Do I pay tax on furniture shipped to Singapore?
GST applies unless Singapore Customs grants relief.
Relief covers used household items you have owned and used for at least three months and bring within six months of arriving.
When must I apply for GST relief on a shipped load?
Before the goods arrive.
Customs says that if the shipment has already arrived, the application is rejected and GST must be paid.
Does GST relief cover my car or my wine?
No.
Motor vehicles, tobacco, liquor, boats, private aircraft and commercial goods are excluded from the relief for everyone.
Describe your move to Singapore
Tell us your UK postcode, the month you plan to arrive, how much you are moving and whether a car or a pet is coming too.
About International Removals Companies
International Removals Companies is an enquiry and introduction service run by DATACONTEXT (UK) LTD, in partnership with AGM Group. We don't move goods ourselves: the removal company quotes for your move and carries it out, so check its credentials and terms before you book. Our service is free. Discuss the quotation and booking terms directly with the removal company.
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- In partnership withAGM Group (agm.group)